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ACT No. 788
Regular Session, 2014
HOUSE BILL NO. 255
BY REPRESENTATIVE ORTEGO
AN ACT1
To enact R.S. 47:338.212, relative to the city of Carencro; to authorize the city to levy a2
hotel occupancy tax; to provide for the use of tax revenues; and to provide for related3
matters.4
Notice of intention to introduce this Act has been published5
as provided by Article III, Section 13 of the Constitution of6
Louisiana.7
Be it enacted by the Legislature of Louisiana:8
Section 1. R.S. 47:338.212 is hereby enacted to read as follows:9
ยง338.212. City of Carencro; hotel occupancy tax; authorization10
A.(1) In addition to any other tax levied and collected, the governing11
authority of the city of Carencro may levy and collect a tax upon the paid occupancy12
of hotel rooms located within the city. The hotel occupancy tax shall not exceed four13
percent of the rent or fee charged for such occupancy.14
(2) The word "hotel" as used in this Section shall mean and include any15
establishment, public or private, engaged in the business of furnishing or providing16
rooms or overnight camping facilities intended or designed for dwelling, lodging, or17
sleeping purposes to transient guests where such establishment consists of two or18
more guest rooms and does not encompass any hospital, convalescent or nursing19
home or sanitarium, or any hotel-like facility operated by or in connection with a20
hospital or medical clinic providing rooms exclusively for patients and their families.21 ENROLLEDHB NO. 255
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(3) The person who exercises or is entitled to occupancy of the hotel room1
shall pay the hotel occupancy tax at the time the rent or fee for occupancy is paid.2
"Person" as used herein shall have the same definition as that contained in R.S.3
47:301(8).4
B. The governing authority of the city of Carencro shall impose the hotel5
occupancy tax by ordinance or resolution. The governing authority may adopt such6
ordinance or resolution only after a proposition authorizing the levy of the tax has7
been approved by a majority of the electors of the city voting at an election held for8
that purpose in accordance with the Louisiana Election Code. The governing9
authority may provide in the ordinance or resolution necessary and appropriate rules10
and regulations for the imposition, collection, and enforcement of the hotel11
occupancy tax.12
C. The governing authority may enter into a contract with any public entity13
authorized to collect sales or use taxes, under such terms and conditions as it may14
deem appropriate including payment of a reasonable collection fee for the collection15
of the hotel occupancy tax authorized by this Section. The hotel occupancy tax shall16
be in addition to all taxes levied upon the occupancy of hotel rooms located within17
the city.18
D. Except as provided in Subsection C of this Section, the governing19
authority of the city shall use the proceeds of the tax to fund economic development,20
the promotion of tourism, and related infrastructure within the city.21
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: